1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“a) to quash and set-aside the impugned provisional attachment order, i.e. Form GST DRC-22, for both the premises i.e. for factory premises and residential premises issued in Form GST DRC 22 dated 24.07.2020 by respondent no.4.
or
As alternative prayer to allow the petitioner so change the bank and then create an additional charge along with bank by respondent no.4.
b) To quash and set aside the impugned Form DRC-01 dated 24.08.2020 issued by the respondent no.4.
c) To continue with the fresh proceedings in accordance with the summons dated 25.08.2020 and 28.08.2020 issued by the respondent no.4.
d) Pending admission, hearing and till final disposal of this petition, Your Lordships may be pleased to direct the Respondents
(i) To lift the attachment on both the properties;
(ii) Not to take any coercive action against the petitioner.
e) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;
f) To award Costs of and incidental to this application be paid by the Respondents;
g) And for this act of kindness, the petitioner shall, as in duty bound, ever pray.”
2. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is a second round of litigation. In the first round of litigation, the writ applicant came before this Court by filing the Special Civil Application No. 9527 of 2020 which came to be disposed of vide order dated 20th August 2020. While disposing of the Special Civil Application No. 9527 of 2020, this Court observed in paras-6 and 7 as under:
“6 In such such circumstances referred to above, more particularly, having regard to the fact that a huge liability has been determined to be discharged by the writ applicant, we are of the view that one opportunity of hearing should be given to the writ applicant. In such circumstances, we quash and set aside the order passed by the respondent No.4 in Form GST DRC-01A dated 23rd July 2020 and remit the matter to the respondent No.4 for fresh consideration of the matter after giving an opportunity of hearing to the writ applicant. The respondent No.4 shall fix a particular date for the de novo hearing and intimate about the same to the writ applicant in writing. The writ applicant, upon receipt of the notice from the respondent No.4, shall appear on that particular date and make his submissions. The respondent No. 4 shall, thereafter, proceed to pass a fresh order in accordance with law.
7. We are not inclined to disturb the order so far as the provisional attachment of the property of the writ applicant is concerned. Ordinarily, we would have quashed the order of provisional attachment of properties having quashed the order in Form GST DRC- 01A. However, as we have thought fit to remit the matter to the respondent No.4, with a view to protect the interest of the Revenue of the Government, we are of the view that attachment should continue so that no third party rights are created during the interregnum period.”
3. The writ applicant is once again before us by way of the present writ application redressing the grievance that the authority while issuing fresh GST DRC-01A has simultaneously issued GST DRC-01. According to the learned counsel appearing for the writ applicant, his client is yet to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed by the writ applicant to the Assistant Commissioner of State Tax-04 (Enrocement), Surat, bringing this fact to his notice.
4. We dispose of this writ application with a direction to the Assistant Commissioner of State Tax-04 (Enrocement), Surat respondent No.4 before us, to immediately look into the representation dated 26th August 2020 referred above and annexed at page-85 of the paper book and take appropriate decision in accordance with law within the period of 15 days from the date of the receipt of this order.
5. With the above, the writ application stands disposed of